Manajemen Laba dan Pengungkapan Tanggung Jawab Sosial Perusahaan dengan Komisaris Independen dan Kepemilikan Institusional sebagai Variabel Pemoderasi

Carolyn Lukita

Abstract


Penelitian ini menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap tindakan manajemen laba, yaitu apakah perusahaan yang memiliki keperdulian yang tinggi terhadap tanggung jawab sosial dan lingkungan (perusahaan yang etis dan bereputasi baik) akan mengurangi kecenderungan managemen laba, yang justru berpotensi melemahkan kepercayaan investor terhadap kinerja manajer. Penelitian ini juga meneliti variabel pemoderasi yaitu dewan komisaris independen dan kepemilikan institusional, yang diduga dapat memperkuat pengaruh negatif antara pengungkapan CSR dan manajemen laba. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI selama periode penelitian, karena sektor pertambangan merupakan sektor yang paling berpotensi merusak lingkungan. Analisis regresi digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa keseluruhan hipotesis terdukung, pengungkapan CSR secara signifikan berhubungan negatif dengan  manajemen laba. Hal ini menunjukkan bahwa jika perusahaan mengungkapkan akuntabilitas sosial yang lebih luas (seperti pengungkapan CSR), maka manajemen laba akan menurun, hal ini disebabkan karena perusahaan yang memiliki pengungkapan yang lebih luas menunjukkan bahwa perusahaan tersebut adalah perusahaan yang transparan, dapat dipercaya dan berkomitmen terhadap sosial dan lingkungannya, sehingga cenderung tidak melakukan manajemen laba yang justru dapat merusak kepercayaan tersebut. Penelitian ini juga berhasil membuktikan bahwa komisaris independen dan kepemilikan institusional terbukti dapat menguatkan hubungan negatif antara CSR dan managemen laba melalui voting power dan pengawasan yang lebih intens yang mendorong pengungkapan CSR dan menurunkan kemungkinan tindakan manajemen laba.

 


Full Text:

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